A semiconductor device disclosed in Patent Literature 1 (Japanese Patent Application Publication No. 2011-101036) includes a semiconductor substrate and an insulation film provided on the semiconductor substrate. The semiconductor substrate includes a first portion and a second portion which has a thickness thinner than a thickness of the first portion, and the first portion and the second portion adjoin to each other. An upper surface of the second portion is positioned lower than an upper surface of the first portion. The insulation film extends over from the first portion to the second portion.